update code

app/Exports/BaseDocumentsExport.php

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+<?php
+
+namespace App\Exports;
+
+use Maatwebsite\Excel\Concerns\FromCollection;
+use Maatwebsite\Excel\Concerns\WithHeadings;
+use Maatwebsite\Excel\Concerns\WithMapping;
+use PhpOffice\PhpSpreadsheet\Shared\Date;
+use Maatwebsite\Excel\Concerns\ShouldAutoSize;
+use Maatwebsite\Excel\Concerns\WithColumnFormatting;
+use PhpOffice\PhpSpreadsheet\Style\Color;
+use PhpOffice\PhpSpreadsheet\Style\Conditional;
+use Maatwebsite\Excel\Concerns\WithTitle;
+use Maatwebsite\Excel\Concerns\WithCustomStartCell;
+use PhpOffice\PhpSpreadsheet\Style\NumberFormat;
+use Maatwebsite\Excel\Concerns\WithPreCalculateFormulas;
+use Maatwebsite\Excel\Concerns\WithEvents;
+use Maatwebsite\Excel\Events\BeforeExport;
+use Maatwebsite\Excel\Events\BeforeWriting;
+use Maatwebsite\Excel\Events\BeforeSheet;
+use Maatwebsite\Excel\Events\AfterSheet;
+
+abstract class BaseDocumentsExport 
+implements 
+    FromCollection, 
+    WithHeadings, 
+    WithMapping, 
+    ShouldAutoSize, 
+    WithTitle,
+    WithCustomStartCell,
+    WithColumnFormatting,
+    WithPreCalculateFormulas,
+    WithEvents
+{
+    protected $documents;
+    protected $title;
+    protected $from;
+    protected $to;
+
+    public function __construct($documents, string $title, $from = null, $to = null){
+        $this->documents = $documents;
+        $this->title = $title;
+        $this->from = $from;
+        $this->to = $to;
+    }
+
+    /**
+    * @return \Illuminate\Support\Collection
+    */
+    public function collection()
+    {
+        return $this->documents;
+    }
+
+    abstract public function headings(): array;
+
+    abstract public function map($document): array;
+
+    public function title(): string
+    {
+        return $this->title;
+    }
+
+    public function startCell(): string
+    {
+        return 'A1';
+    }
+
+    public function columnFormats(): array
+    {
+        return [
+            'A' => NumberFormat::FORMAT_DATE_DDMMYYYY,
+        ];
+    }
+
+    public function registerEvents(): array
+    {
+        return [
+            AfterSheet::class => [self::class, 'afterSheet'],
+        ];
+    }
+
+    public static function afterSheet(AfterSheet $event) 
+    {
+        // $event->getSheet()->getDelegate()->setCellValue('A10', 'xxx');
+
+        // $style = new Color(Color::COLOR_RED);!
+        // $event->getSheet()->getDelegate()->setConditionalStyles('A10', $style);!
+    }
+
+}

app/Exports/BooksExport.php

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+<?php
+
+namespace App\Exports;
+
+use Maatwebsite\Excel\Concerns\WithMultipleSheets;
+use App\Entities\Book;
+use App\Exports\{
+    ComeInDocumentsExport,
+    ComeOutDocumentsExport,
+    PrivateDocumentsExport,
+};
+
+class BooksExport implements WithMultipleSheets
+{
+    protected $books;
+    protected $from;
+    protected $to;
+
+    public function __construct($books, $from = null, $to = null){
+        $this->books = $books;
+        $this->from = $from;
+        $this->to = $to;
+    }
+
+    public function sheets(): array
+    {
+        $sheets = [];
+
+        foreach ($this->books as $book) {
+            $sheets[] = $this->getSheet($book);
+        }
+
+        return $sheets;
+    }
+
+    protected function getSheet(Book $book)
+    {
+        if($book->isComeIn()){
+            return new ComeInDocumentsExport($book->documents, $book->name, $this->from, $this->to);
+        }
+
+        if($book->isComeOut()){
+            return new ComeOutDocumentsExport($book->documents, $book->name, $this->from, $this->to);
+        }
+
+        if($book->isPrivate()){
+            return new PrivateDocumentsExport($book->documents, $book->name, $this->from, $this->to);
+        }
+    }
+
+}

app/Exports/ComeInDocumentsExport.php

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+<?php
+
+namespace App\Exports;
+
+use PhpOffice\PhpSpreadsheet\Shared\Date;
+
+class ComeInDocumentsExport extends BaseDocumentsExport
+{
+    public function headings(): array
+    {
+        return [
+            'Ngày nhận',
+            'Nơi ban hành',
+            'Ký hiệu',
+            'Loại',
+            'Trích yếu',
+            'Người nhận',
+        ];
+    }
+
+    public function map($document): array
+    {
+        return [
+            Date::dateTimeToExcel($document->effective_at),
+            $document->publisher->name,
+            $document->symbol,
+            $document->type->name,
+            $document->abstract,
+            implode(', ', ($document->receivers->map(function($receiver){
+                return $receiver->name;
+            }))->toArray()),
+        ];
+    }
+
+}

app/Exports/ComeOutDocumentsExport.php

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+<?php
+
+namespace App\Exports;
+
+use PhpOffice\PhpSpreadsheet\Shared\Date;
+
+class ComeOutDocumentsExport extends BaseDocumentsExport
+{
+    public function headings(): array
+    {
+        return [
+            'Ngày ban hành',
+            'Ký hiệu',
+            'Loại',
+            'Trích yếu',
+            'Nơi nhận',
+        ];
+    }
+
+    /**
+     * @param mixed $document
+     *
+     * @return array
+     */
+    public function map($document): array
+    {
+        return [
+            Date::dateTimeToExcel($document->effective_at),
+            $document->symbol,
+            $document->type->name,
+            $document->abstract,
+            implode(', ', ($document->organizes->map(function($organize){
+                return $organize->name;
+            }))->toArray()),
+        ];
+    }
+
+}

app/Exports/PrivateDocumentsExport.php

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+<?php
+
+namespace App\Exports;
+
+use PhpOffice\PhpSpreadsheet\Shared\Date;
+
+class PrivateDocumentsExport extends BaseDocumentsExport
+{
+    public function headings(): array
+    {
+        return [
+            'Ngày ban hành',
+            'Ký hiệu',
+            'Loại',
+            'Trích yếu',
+            'Người nhận',
+        ];
+    }
+
+    /**
+     * @param mixed $document
+     *
+     * @return array
+     */
+    public function map($document): array
+    {
+        return [
+            Date::dateTimeToExcel($document->effective_at),
+            $document->symbol,
+            $document->type->name,
+            $document->abstract,
+            implode(', ', ($document->organizes->map(function($organize){
+                return $organize->name;
+            }))->toArray()),
+        ];
+    }
+
+}

app/Exports/UsersExport.php

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+<?php
+
+namespace App\Exports;
+
+use Maatwebsite\Excel\Concerns\FromCollection;
+use Maatwebsite\Excel\Concerns\WithHeadings;
+use Maatwebsite\Excel\Concerns\WithMapping;
+use PhpOffice\PhpSpreadsheet\Shared\Date;
+use Maatwebsite\Excel\Concerns\ShouldAutoSize;
+use Maatwebsite\Excel\Concerns\WithColumnFormatting;
+use PhpOffice\PhpSpreadsheet\Style\Color;
+use PhpOffice\PhpSpreadsheet\Style\Conditional;
+use Maatwebsite\Excel\Concerns\WithTitle;
+use Maatwebsite\Excel\Concerns\WithCustomStartCell;
+use PhpOffice\PhpSpreadsheet\Style\NumberFormat;
+use Maatwebsite\Excel\Concerns\WithPreCalculateFormulas;
+use Maatwebsite\Excel\Concerns\WithEvents;
+use Maatwebsite\Excel\Events\BeforeExport;
+use Maatwebsite\Excel\Events\BeforeWriting;
+use Maatwebsite\Excel\Events\BeforeSheet;
+use Maatwebsite\Excel\Events\AfterSheet;
+
+class UsersExport 
+implements 
+    FromCollection, 
+    WithHeadings, 
+    WithMapping, 
+    ShouldAutoSize, 
+    WithTitle,
+    WithCustomStartCell
+{
+    protected $users;
+
+    public function __construct($users){
+        $this->users = $users;
+    }
+
+    public function collection()
+    {
+        return $this->users;
+    }
+
+    public function headings(): array
+    {
+        return [
+            'Mã',
+            'Tên',
+            'Email',
+            'Số điện thoại',
+            'Ngày sinh',
+            'Chức danh',
+            'Phòng ban',
+            'Kích hoạt',
+        ];
+    }
+
+    public function map($user): array
+    {
+        return [
+            $user->id,
+            $user->name,
+            $user->email,
+            $user->tel,
+            explode(' ', $user->birthday)[0],
+            $user->title_id,
+            $user->department_id,
+            $user->active,
+        ];
+    }
+
+    public function title(): string
+    {
+        return 'Danh sách người dùng';
+    }
+
+    public function startCell(): string
+    {
+        return 'A1';
+    }
+
+}